Pal Fund Association

Nonprofit profile at a glance

EIN
237052818
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Linesville, PA, USA
Phone
8143375965
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$219,690
Expenses
$199,270
Assets
$1,903,664
Liabilities
$477,872

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • RITA MARWOOD (PRESIDENT)
  • JON MERRY (VICE PRESIDENT)

Highest reported compensation

  • JOHN BEAGLE (BUSINESS MANAGER): $19,639 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide low income housing based on usda - rural development subsidies.

What it reported doing in 2025

The purpose of the organization is to provide low income housing to senior citizens.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.2%; rating input score 81
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.3%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 9.55; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 9.9%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 81.2% of revenue deployed · 94.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $188K in reported program spending
  • Leadership: top reported pay $20K · 10 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.